Accounting questions and answers

Accounting Questions and Answers

If you are preparing for an accounting aptitude test or even a job interview, these accounting questions and answers will help you master the principles of accounting. This test covers accounting past questions from WAEC, JAMB, Post UTME exams and many more.

416.

A credit purchase of N200 from P. Osae was posted to the account of P. Osei. This is an error of 

A.

Principle

B.

Commission

C.

Omission

D.

Original entry

Correct answer is B

No explanation has been provided for this answer.

417.

A suspense account is used in the 

A.

Prevention of errors

B.

Correction of errors

C.

Detection of errors

D.

Creation of errors

Correct answer is B

No explanation has been provided for this answer.

418.

If a petty cashier has a cash float of Le 39,000 and Le 37,500 is spent, he will be reimbursed with 

A.

Le 40,500

B.

Le 39,000

C.

Le 37,500

D.

Le 1,500

Correct answer is C

No explanation has been provided for this answer.

419.

Which of the following items will not be entered in the adjusted cash book? 

A.

Dishonoured cheques

B.

Direct payments to bank

C.

Uncredited cheques

D.

Standing order payments

Correct answer is C

No explanation has been provided for this answer.

420.

A document sent by a bank to its current account customers detailing their transactions over a given period is

A.

Bank reconciliation statement

B.

Bank statement

C.

Credit transfer

D.

Banker's advice

Correct answer is B

No explanation has been provided for this answer.